§ 1365.1. Model 1, Model 2, or Model 3 seller--Streamlined Sales and Use Tax Agreement--Returns...
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 1365.1
§ 1365.1. Model 1, Model 2, or Model 3 seller--Streamlined Sales and Use Tax Agreement--Returns in simplified format--Additional informational returns
A. The Oklahoma Tax Commission shall allow any Model 1, Model 2 or Model 3 seller, as defined in Section 1354.15 of Title 68 of the Oklahoma Statutes, to submit its sales and use tax returns in a simplified format. The Tax Commission shall promulgate rules providing for the format in accordance with the Streamlined Sales and Use Tax Agreement. The Tax Commission is further authorized to promulgate rules requiring these sellers to file additional informational returns. Provided, the informational returns may not be required more frequently than every six (6) months.
Credits
Laws 2003, c. 413, § 14, eff. Nov. 1, 2003.
68 Okl. St. Ann. § 1365.1, OK ST T. 68 § 1365.1
Current with emergency effective legislation through Chapter 295 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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